PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
The case involved a dispute regarding cash refund u/s 142(6)(a) of the CGST Act, 2017 and denial of Cenvat Credit u/s Rule 3(1) of Cenvat Credit Rules, 2004. CESTAT allowed refund of Cenvat Credit of CVD & SAD based on precedents like SRI CHAKRA POLY PLAST INDIA PVT LTD case. The appellant was granted refund of CVD Rs.23,72,607/- and SAD Rs.10,21,081/-, excluding interest on delayed duty payment. The decision followed rulings in M/S MITHILA DRUGS PVT. LTD. and other cases. Appeal partially allowed.
The case involved a dispute regarding cash refund u/s 142(6)(a) of the CGST Act, 2017 and denial of Cenvat Credit u/s Rule 3(1) of Cenvat Credit Rules, 2004. CESTAT allowed refund of Cenvat Credit of CVD & SAD based on precedents like SRI CHAKRA POLY PLAST INDIA PVT LTD case. The appellant was granted refund of CVD Rs.23,72,607/- and SAD Rs.10,21,081/-, excluding interest on delayed duty payment. The decision followed rulings in M/S MITHILA DRUGS PVT. LTD. and other cases. Appeal partially allowed.
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